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This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.

The purpose of this research is to know the effect of liquidity and cash flow to earnings at PT Aneka Tambang In Indonesia Stock Exchange. Data collection using qualitative and quantitative methods. This research uses data analysis method, multiple regression, coefficient determination T test and F test. Based on the research that the authors do finally obtained the regression equation Y = (2.016) + 0.229X1-0.720X2. This means that if the value of the liquidity variable and the cash flows of the study are equal to zero, then the level ormagnitude of the profit variable will be (2.016), while angkadeterminasi is btained by 0.401 or 40.1% and the rest59.9% is influenced by other factors which was not investigated in this study. Partially there is no positive and significant influence between liquidity and cash flow to earnings. And simultaneously there is no positive and significant influence between variable liquidity and cash flow to earnings.

The purpose of this study to determine the effect of Current Ratio (CR) and Net Profit Margin (NPM) variables on stock prices either partially or simultaneously. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. From the results of this study, obtained multiple regression analysis yields the equation Y=161,785 -118,120X₁+ 9.239X₂ which means if the ratio of Current Ratio (CR) and Net Profit Margin (NPM) equal to zero (0) units then the Share Price of Rp.161,785,-/ sheet. Each CR increment is 1 unit while the other variable (NPM) is considered to be fixed, it will be followed by a decrease of Share Price of Rp. 118,120,-/ sheet. At each NPM increase of 1 unit while the other variable (NPM) is considered fixed, it will be followed by the increase of StockPrice of Rp. 9,239,-/ sheet. From t test analysis, t value arithmetic for CR and NPM are 0,778 and-0,415, respectively. with t table equal to 4,303 where t count <t table while value of Sig each is 0,518 and 0,718 or sig>0,05, so it can beconcluded that there is no significant influence between Current Ratio (CR) and Net Profit Margin (NPM) against stock prices. Based on the results of the calculation of the f test results obtained Sig> 0.05 or 0.680> 0.05. It can be concluded that simultaneously there is no positive and significant influence between Current Ratio (CR) and Net Profit Margin (NPM) to stock price. Based on the calculation of the coefficient of determination obtained results-0.359 that there is no effect of CR and NPM on stock prices. Stock prices can be influenced by other factors not examined by the author 

This study aims to determine whether there is a positive and significant influence between after sales service on customer loyalty in CV. Purwodadi Purworejo Motor New Source. Analyzer used is with tool of SPSS 19,0 for windows. Taking samples done by Purposive Sampling, the number of samplestaken in this study is 16.7% x 300 = 50.1 or 50 people. The research method usedin collecting data is, simple regression, coefficient of determination, and t test.from the calculation of simple regression obtained regression equation Y = 14.280+ 0.265 X. the magnitude of coefficient of determination 0,108 or equal to 10.8%.This number means that as much as 10.8% customer loyalty that occurs can beexplained by using variable after-sales service. While the remaining 89.2% (100%-10.8%) received contributions from other causes factors such as promotions,recommendations from others, prices, deales locations. Hypothesis testing yielded tcount of 2,414. So the value of tcount is greater than this ttable means (Ha) which states there is a positive and significant influence between the variables after sales service to customer loyalist received and (Ho) rejected.

The purpose of this study is to determine the level of student satisfaction of the services of librarians and the relationship of service quality of library staff and student satisfaction in the library. the method of analysis in this study using the valid ity test, reliability test, simple correlation, simple linear regression coefficient of determination and t test. The results of this study can be seen that there is a positive and significant influence between the quality of service librarians to student satisfaction in SMK Kristen Penabur Purworejo is Y = 13,576 + 0.679X. This is indicated by the coefficient value of 0.679. This means, if the value of service quality variables increased by one point, then the satisfaction of students will increase seber sar 0.679. In the determination coefficient test sebersar 0.450 or 45% the number shows student satisfaction that occurs and is explained by using service quality variables so that from 100%-45% so that 55% get contributions from other factors. With the criteria level α 0.05 with the number of samples of 21 students then obtained ttable of 2.080 with table level significance, α = 0.05 with a confidence level of 95% with ttable of 2.080 while the calculation based on table 4:29 which is done using t count variable service quality (X) of 3.944. Thus the value of tcount is greater than ttable (3.944> 2.080) or significant value (0.001 <0.05). So that Ha there is a positive and significant influence between the quality of service librarians to student satisfac tion in SMK Kristen Penabur Purworejo and Ho rejected 

The purpose of this study is to find out how big the influence of receivable turnover rate and profitability level limited by ROA to the amount of the rest of the business results produced KPRI Kompak Purworejo. The data used is secondary data derived from KPRI KOMPAK financial statements in the period 2011 to 2016 obtained by researching directly. Data analysis techniques in this study using multiple regression analysis, t test, F test and the coefficient of determination and use the computer application tools Statistical Package for the Social Sciences (SPSS) version 16.0.The result of analysis based on calculation using multiple regression test obtained equation as follows: Y =-0,957 + 0,256 X1- 20,313 X2. The magnitude of the coefficient of determinat ion - 0.175 or equal denagn-17%. Partially there is no significant influence between the level of receivables and profitability of the level of SHU.Secara simultant turnover rate and profitability level does not significantly affect the level of SHU.In the study, obtained a decrease SHU resulting in minus data that is on the factor level SHU on 2015.

The purpose of this study is to determine the effect of brand image with purchase decisions at Restaurant Lezzat Kutoarjo. Sampling technique in this research use Accidental Sampling. Since the population is large and the number is unknown and can not be measured with certainty, then the sample used is 100 people. Data analysis techniques used are simple regression, coefficient of determination,and t test. Based on the research that the authors do ultimately obtained the regression equation of the effect of brand image on the purchase decision as follows: Y = 5.163 + 0.646X. This means that, if the value of the brand image variable in the research object is equal to zero, then the level or amount of decision variable purchasing fried chicken products Leete 5.163. The amount of change of decision variable of purchase of fried chicken product of Lezzat Restaurant is 0,545, this means purchasing decision of 54,5% influenced by brand image variable, while 45,5% influenced by other variable not examined, such as price, strategic location, life, role and social status, and so on. The hypothesis produces a positive and significant influence between the brand image and the purchase decision.

The purpose of this study is to determine the level of sales before and after using social media, to determine the factors that influence the increase in sales through social media, to know the marketing strategy so as to increase online salesin Santana Shop. The method of analysis in this study using SWOT analysis.The results of this study can be seen that the factors that affect the level of sales before and after using social media, among others, before using social media Santana Shop using offline and active store CFD in Purworejo square, after activein social media sales increased. Factors that affect the increase in sales through social media that is, social media can find out more about customers, develop target markets, reach the business, increase promotion. So by using SWOT analysis obtained strategy Strength-Opportunity that is, sale without capital with price of goods offered cheaper, give bag or wallet free, give discount, goods always update,follow event, social media make easy to sell, for dropship. Weakness-Opportunity Strategy is to increase online sales to reduce the workload, in cooperation with many gyro services, open resellers, create their own brand bags or wallets,Strength-Treath strategy that is, create 2 SIM cards, actively pro mote in social media networking, the more many create discount events, deliver exciting advertisements by multiplying new model updates, emerging new competitors at cheaper rates, providing original photo captions, Weakness-Treath strategy thatis, providing cheap rates from other stores, delivering inexpensive shipping services, opening online good resellers or offline.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period. 

An improving of the education quality can be required at an educational supervision level. The word supervision as a form of supervision has a dual role that is academic, and clinical supervisions. The first is internal product and the second is more in the development of human resource competencies that carry out product realization. The word phrase appears the word supervisor, means observer. The role of the supervisor has to finds or identifies the capabilities and inability of the implementing personnel of the activity. The impact of these competencies affects the implementation of the program that has been determined. Therefore, in supervision activities, it is always necessary to report on the activities being carried out on the strengths and weaknesses of the implementation of these activities are immediately known well. The context of supervision in the millennial century with advances in technology and information requires policy makers and policy makers to understand the work space they carry out. The contents of the implementation of the activities to develop on increasingly information. Both, directly and indirectly, have influenced the results of the activities achieved. The context of supervision on the islamic education management which is at the level of norms and values ​​as an asset that cannot be valued only counts the completeness of the program, but also the indicators in the implementation of the program must be able to be controlled according to the predetermined program, so that future implications can be achieved, estimated clearly and thoroughly.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality